- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)The reference in section 307(3) to the profits and losses arising to a company from its loan relationships and related transactions includes a reference to exchange gains and losses so arising.
(2)But subsection (1) is subject to subsections (3) and (4).
(3)Subsection (1) does not apply to an exchange gain or loss of a company so far as—
(a)it arises—
(i)in relation to an asset or liability representing a loan relationship of the company, or
(ii)as a result of the translation from one currency to another of the profit or loss of part of the company’s business, and
(b)it is recognised in the company’s statement of total recognised gains and losses, statement of recognised income and expense, statement of changes in equity or statement of income and retained earnings.
(4)Subsection (1) does not apply to so much of an exchange gain or loss arising to a company in relation to an asset or liability representing a loan relationship of the company as is within a description specified for the purpose in regulations made by the Treasury.
(5)The Treasury may by regulations make provision for or in connection with bringing into account in specified circumstances amounts to which subsection (1) does not apply because of subsection (3) or (4).
(6)The reference in subsection (5) to bringing amounts into account is a reference to bringing amounts into account for the purposes of this Part as credits or debits arising to a company from its loan relationships.
(7)The regulations may—
(a)make different provision for different cases, and
(b)make provision subject to an election or to other specified conditions.
(8)For the meaning of references to exchange gains or losses from loan relationships, see section 475.
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